{
  "url": "https://openlegislation.uk/eu-regulation-2012-815/annex-II",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-815/annex-II.json",
  "legislation": "eur/2012/815",
  "legislation_title": "Commission Implementing Regulation (EU) No 815/2012 of 13 September 2012 laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-815",
  "path": "annex/II",
  "kind": "annex",
  "number": "II",
  "heading": null,
  "text": "Details relating to the status of a taxable person in the register of a Member State of identification\nIndividual VAT identification number allocated by the Member State of identification, including country code\nDate from which the change is effective\nReason for changing the status of the taxable person in the register by using the following codes:\n(1) The taxable person has notified the Member State of identification that he no longer supplies telecommunications, broadcasting or electronic services;\n(2) It is assumed by the Member State of identification that the taxable activities of the taxable person covered by the special scheme have ceased;\n(3) The taxable person no longer meets the conditions necessary for the use of the special scheme;\n(4) The taxable person persistently fails to comply with the rules of the special scheme;\n(5) The taxable person has requested to voluntarily leave the scheme;\n(6) The taxable person has requested to be identified in a new Member State of identification.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2012/815/annex/II",
    "retrieved_at": "2026-11-01T14:49:13.820391+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}